United States v. Public Service Co.

RICE, District Judge.

The sole question in this case is whether or not the electrical energy in controversy *80was sold for commercial consumption, as the term is used in the Revenue Act of 1932, 48 Stat. 2S6, Sec. 616, as amended Ch. 96, Sec. 6(a), Act 1933, 26 U.S.C.A. Int.Rev.Acts, page 615.1 The applicable portion of said Act is as follows:

• “There is hereby imposed upon electrical energy sold for domestic or commercial consumption and not for resale a tax equivalent to 3 per centum of the price for which so sold, to be paid by the vendor under such rules and regulations as the Commissioner,…